{"id":"W3121704086","doi":"10.1111/1911-3838.12046","title":"Commentary on Prospects for Global Financial Reporting","year":2015,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"International Financial Reporting Standards; Enforcement; Accounting; Business; Scope (computer science); Globalization; Capital market; Finance; Political science; Economics; Market economy","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0268863,0.001208637,0.001509387,0.003385075,0.006023347,0.01217975,0.00606162,0.04115366,0.01346302],"category_scores_gemma":[0.1123578,0.0007326932,0.002644633,0.00327405,0.01292596,0.01546953,0.005509611,0.04172028,0.004614167],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01234288,"about_ca_system_score_gemma":0.01653785,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01529482,"about_ca_topic_score_gemma":0.01212028,"domain_scores_codex":[0.9703035,0.0101879,0.002111565,0.003178917,0.01140872,0.002809432],"domain_scores_gemma":[0.9097294,0.0572588,0.006206193,0.002085403,0.01953398,0.005186295],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00001671818,0.000004286096,0.00006790533,0.000124879,0.000006867724,0.0001809826,0.0003100969,0.00003498919,0.00002459671,0.02480234,0.9697343,0.004692079],"study_design_scores_gemma":[0.00002616096,0.00001237439,0.000255464,0.0009359991,0.00001285689,0.0001783869,0.0006172129,0.00005552421,0.00005803481,0.009306869,0.9885095,0.00003155126],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.0000676277,0.003869433,0.00005006033,0.9678341,0.02584809,0.000003404501,0.00004071192,0.00001075243,0.00227594],"genre_scores_gemma":[0.003238271,0.003823606,0.0001399694,0.9440647,0.04524796,0.00002029894,0.00004879388,0.00003624739,0.00338005],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.04115366,"threshold_uncertainty_score":0.14219,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02018162294238648,"score_gpt":0.2638529089516048,"score_spread":0.2436712860092183,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}